Each record must depict a valid record identifier in its first position: {T, A, B, C, K, F}

File

IAIR06

‘T’ record must occur once and only once on the file and it must be the first record.

File

IAIR07

‘F’ record must occur once and only once on the file and it must be the last record.

File

IAIR08

‘A’ record may only follow ‘T’ or ‘K’ record.

File

IAIR09

Rule is not used.

File

IAIR10

Rule is not used.

File

IAIR11

‘B’ record may only follow an ‘A’ record or another ‘B’ record.

File

IAIR12

‘C’ record may only follow a ‘B’ record.

File

IAIR13

‘C’ record must occur once per ‘A’ record.

File

IAIR14

Rule is not used.

File

IAIR15

‘K’ record must follow a ‘C’ record.

File

IAIR16

One ‘K’ record for State Code 19 must occur once per ‘A’ record.

File

IAIR17

‘T’ record, Transmitter’s Taxpayer Identification Number (TIN): each character occurring in positions 7 through 15 must contain value between 0 and 9.

File

IAIR18

‘T’ record, positions 30 - 69, Transmitter Name must contain value other than all blanks.

File

IAIR19

‘T’ record, positions 304 - 343, Contact Name must contain value other than all blanks.

File

IAIR20

‘T’ record, positions 344 - 358, Contact Telephone Number must contain value other than all blanks.

File

IAIR21

‘A’ record, positions 2 – 5, Payment Year must be 2017 or after.

Payer

IAIR22

‘A’ record, Payer’s Taxpayer Identification Number (TIN): each character in positions 12 through 20 must contain value between 0 and 9.

Payer

IAIR23

‘A’ record, positions 53 – 92, First Payer Name Line must contain value other than all blanks.

Payer

IAIR24

‘B’ record, Payee’s Taxpayer Identification Number (TIN): each character in positions 12 through 20 must contain value between 0 and 9.

Payer

IAIR25

Rule is not used.

Payer

IAIR26

‘B record, positions 248 – 287, First Payee Name Line must contain value other than all blanks.

Payer

IAIR27

‘B’ record, positions 747 – 748, State Code must be between 01 and 56. Each character must contain value between 0 and 9.

Payer

IAIR28

Rule is not used.

Payer

IAIR29

Rule is not used.

Payer

IAIR30

Rule is not used.

Payer

IAIR31

‘B’ record, if State Code 19 is reported in positions 747 -748 and the 12-digit Iowa Withholding Permit Number reported in positions 663 – 674 is greater than zeros, then that permit must be on file with the Iowa Department of Revenue.

Payer

IAIR32

‘B’ record, if State Code 19 is reported in positions 747 -748 and the 12-digit Iowa Withholding Permit Number reported in positions 663 – 674 is greater than zeros, then that permit must correspond to the Payer’s Iowa Business E-file Number (BEN) reported in the next ‘K’ record.

Payer

IAIR33

Rule is not used.

Payer

IAIR34

‘B’ record, Amount: each character in positions 675 – 686 must contain value between 0 and 9. The purpose of this amount varies by form (1099-MISC, 1099-R, W-2G) and must be zeros when not used.

Payer

IAIR35

‘B’ record, State Income Tax Withheld: each character in positions 723 – 734 must contain value between 0 and 9.

Payer

IAIR36

‘K’ record, each character in positions 2 through 9, 16 through 303, 682 through 699, and 707 through 742 must contain value between 0 and 9.

Payer

IAIR37

‘K’ record, positions 2 – 9, Number of [Iowa] Payees must equal the number of ‘B’ records with the State Code 19 since the previous ‘A’ record.

Payer

IAIR38

Rule is not used.

Payer

IAIR39

‘K’ record, positions 707 – 724, Iowa Income Tax Withheld must equal the sum of ‘B’ record State Income Tax Withheld where State Code equals 19 since the pervious ‘A’ record.

‘K’ record, if a Payer Iowa Business E-file Number (BEN) greater than zero is reported in positions 682 – 689 then it must be on file with the Iowa Department of Revenue.

Payer

IAIR42

‘K’ record, if Iowa Income Tax Withheld greater than zero is reported in positions 707 – 724 then the Payer’s Iowa Business E-file Number (BEN) must be reported in positions 682 – 689.

Payer

IAIR43

‘B’ if State Code 19 is reported in positions 747 – 748 and a State Income Tax Withheld amount is great than zero is reported in positions 723 – 734 then the payer’s 12-digit Iowa Withholding Permit Number must be reported in positions 663 – 674.